How are shared meals calculated?
There may have been occasions in the past where an officer or staff member ate a meal with an employer who picked up the tab. It would be reportable if the value of the meal to the officer or employee was more than $250, which is admittedly unlikely. However, if an officer were to share five meals, each paid for by the employer and each of $55 value to the officer, then those meals would be reportable. Splitting the tab would eliminate a reportable event. Because of the rule that gifts of less than $20 value do not count towards the $250 aggregate, even regular “gifts” of coffee and the like at meetings do not have to be reported. Attendance at one or two employer-sponsored “widely attended gatherings” per year also does not have to be reported. An event is a “widely attended gathering” under DOL rules if the employer or business hosting it; spends $125 or less per guest; invites a large number of people, a substantial number of whom have no relationship with the AAUP; and does not sin